Rules 138, 138A, 138B, 138C, and 138D pertaining to E-way Bills have been substituted along with Forms thereto. The major changes in above rules have been specified as under:

It has allowed transporter to furnish information in Part A of Form GST EWB-01 upon receipt of authorisation from registered person, and an e-commerce operator or courier agency on an authorisation from consignor.

It has extended the distance for no conveyance details in Part B of Form GST EWB-01 to 50 kms within State / Union Territory (from 10 km), while also extending the validity of Unique Number generated under Rule 138(1) to 15 days for updation of Part B (from 72 hours).

It excludes the value of exempt supply of goods while determining “consignment value” where the invoice is issued in respect of both exempt and taxable supplies.

It provides that where goods are transported by railways, the railways shall not deliver the goods unless e-way bill is produced at the time of delivery.

The Validity of E-way bill or consolidated e-way bill shall be as follows:

Sl. No.

Distance

Validity Period

1.

Up to 100 km

One day in cases other than Over Dimensional Cargo

2.

For every 100 km or part thereof thereafter

One additional day in cases other than Over Dimensional Cargo

3.

Up to 20 km

One day in case of Over Dimensional Cargo

4.

For every 20 km or part thereof thereafter

One additional day in cases of Over Dimensional Cargo

The person shall be deemed to have accepted the details in Part A of Form GST EWB-01 if he does not communicate his acceptance or rejection within 72 hours of details being made available to him on common portal or the time of delivery of goods, whichever is earlier.

No e-way bill shall be required inter alia in following cases:

where goods are being transported:

Under customs bond from an ICD or CFS to a customs port, airport, air cargo complex and land customs station, or from one customs station / port to another customs station / port, or

under customs supervision or under customs seal

Where goods being transported are transit cargo from or to Nepal / Bhutan.

Where goods being transported are exempt from tax under Notification No. 7/2017-Central Tax (Rate) and 26/2017-Central Tax (Rate).

Any movement caused by defence formation under Ministry of Defence as consignor or consignee.

Where the consignor of goods is Central Govt., State Govt. or local authority for transport of goods by rail.